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    <title>How to compute ‘aggregate turnover’ to determine eligibility for composition scheme?</title>
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    <description>Aggregate turnover for composition scheme eligibility is defined under Section 2(6) as the value of all supplies, including taxable and non taxable supplies, exempt supplies and exports, but excluding taxes under CGST/SGST/IGST, the value of inward supplies, and supplies taxable under reverse charge for a person with the same PAN.</description>
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      <description>Aggregate turnover for composition scheme eligibility is defined under Section 2(6) as the value of all supplies, including taxable and non taxable supplies, exempt supplies and exports, but excluding taxes under CGST/SGST/IGST, the value of inward supplies, and supplies taxable under reverse charge for a person with the same PAN.</description>
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